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Current as of January 01, 2023 | Updated by FindLaw Staff
(1) The sales factor for an interstate broadcaster shall be determined as provided in this section.
(2) The denominator of the sales factor shall include the total gross receipts derived by the interstate broadcaster from transactions and activities in the regular course of its trade or business, except receipts excluded under rules of the Department of Revenue.
(3) The numerator of the sales factor shall include all gross receipts attributable to this state, with gross receipts from broadcasting to be included as specified in subsection (4) of this section.
(4) Gross receipts from broadcasting of an interstate broadcaster that engages in income-producing activity in this state shall be included in the numerator of the sales factor if the commercial domicile of the customer is in this state or, in the case of an individual, the customer is a resident of this state.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 314.684 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-314-684-nr2/
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